Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0270 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Powell on 17 June 2014.
Read the full decision in .
STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed.
Published 1 December 2016